https://www.taxtmi.com/caselaws?id=93938 An SSI exemption under Notification No. 175/86-C.E. cannot be denied merely because the manufactured product is not named in the unit's registration certificate, where the notification itself does not make such inclusion a condition precedent. Board circular support and Tribunal precedent reinforced that interpretation, so the exemption remained available. On penalty, although duty liability arising from clandestine clearances was not disputed, the penalty was found disproportionate to the contravention and was reduced to Rs. 20,000. The duty demand on the admitted clearances was left undisturbed. en-us Fri, 28 Jul 2000 00:00:00 +0530 Thu, 17 Nov 2011 18:36:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93938 An SSI exemption under Notification No. 175/86-C.E. cannot be denied merely because the manufactured product is not named in the unit's registration certificate, where the notification itself does not make such inclusion a condition precedent. Board circular support and Tribunal precedent reinforced that interpretation, so the exemption remained available. On penalty, although duty liability arising from clandestine clearances was not disputed, the penalty was found disproportionate to the contravention and was reduced to Rs. 20,000. The duty demand on the admitted clearances was left undisturbed. Case-Laws Central Excise Fri, 28 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93938